Reason for Resubmission

The company received a query from BSE Limited regarding the non-inclusion of Point No. 4 in the original Limited Review Report. This point is a mandatory requirement under the format prescribed by SEBI via its Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019.

Impact of Revision

The company clarifies that the revision is limited solely to the inclusion of the missing Point No. 4 in the Limited Review Report. No changes have been made to the financial results themselves, which were previously submitted to the stock exchanges on October 1, 2026.

Auditor's Review Report Details

The revised Limited Review Report was issued by Manian & Rao, Chartered Accountants (FRN: 001983S). The report confirms the review was conducted in accordance with Standard on Review Engagements (SRE) 2410 and SEBI circulars under Regulation 33(8) of the Listing Regulations.

The report covers the consolidated results of the holding company and its three subsidiaries:

  • Manipal Payment & Identity Solutions Nigeria Limited
  • Manipal Payment & Identity Solutions UK Limited (formerly known as Manipal Payment and Identity Solutions Limited)
  • Manipal Payment and Identity Solutions Inc USA

Subsidiary Financials (Q1 FY26)

The report includes a table of key figures for two overseas subsidiaries, whose results were reviewed by other auditors and converted to Ind AS by management:

| Metric | Manipal Payment & Identity Solutions Nigeria Limited (₹ in millions) | Manipal Payment & Identity Solutions UK Limited (₹ in millions) |

| Total Revenue | 316.66 | 0.03 |

| Net profit/(loss) after tax | 16.13 | (35.96) |

| Total comprehensive income | 16.25 | (35.47) |

Auditor's Conclusion

Based on their review, the auditors state that nothing has come to their attention to believe the statement is not prepared in accordance with Ind AS 34 and the disclosure requirements of Regulation 33 of the Listing Regulations, and that it does not contain any material misstatement. This conclusion is not modified in respect of the reliance on other auditors for the two subsidiaries.